Case Law Details
Case Name : Kavita Jain Vs DCIT (ITAT Delhi)
Appeal Number : ITA No(s). 3301/Del/2024
Date of Judgement/Order : 31/12/2024
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Delhi
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Kavita Jain Vs DCIT (ITAT Delhi)
ITAT Delhi, in the case of Kavita Jain vs DCIT, addressed the legality of approvals granted under Section 153D of the Income Tax Act, 1961. The tribunal found that the Additional Commissioner of Income Tax (Addl. CIT) had mechanically approved the draft assessment orders without proper considera
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